三浦資産国際税理士事務所

その他

The Hometown Tax Donation Program

The hometown tax donation program allows individuals to receive deductions from their income and individual resident taxes on the portion of their donation exceeding 2,000 yen when they donate to a municipality of their choice.
国際課税

海外証券会社での株式譲渡

日本の居住者であれば海外証券会社を利用して株式売却益がでた人は日本でも確定申告が必要です。
国際課税

Residents & Non-residents

Any individual who has a “JUSHO (domicile)” or owns a “KYOSHO (residence)” continuously for one year or more is classified as a resident. Among residents, any individual of non-Japanese nationality who has had a domicile or a residence in Japan for an aggregate period of five years or less within the preceding ten years is classified as a non-permanent resident.
その他

財産債務調書

その年の所得金額(退職所得を除く)が2,000万円を超え、年末に3億円以上の財産か1億円以上の国外転出特例対象財産(有価証券等)を有する方のほか、10億円以上の財産を有する方は、財産債務調書の提出義務があります。
その他

16-digit user identification number

In order to use the National Tax Agency's e-tax system, it is necessary to obtain a 16-digit user identification number. To acquire this user identification number, you will need your Individual Number Card.
相続税

財産評価基本通達6項

国税当局は他の納税者との均衡を著しく損なう相続税対策に対し、今後も継続して注視していくものと想定されます。
相続税

U.S. survivor’s pension is subject to inheritance tax as deemed inheritance property

U.S. survivor's pensions constitute deemed inheritance property and are subject to inheritance tax.
相続税

遺産分割前の払い戻し

相続した預貯金債権は一定額まで遺産分割前でも払い戻しが受けられます。